Which of the following irregularities could be discovered or prevented by the internal control that the duties of cashier and accountsreceivable bookkeeper should be separated?

		The accountsreceivable bookkeeper charges off the accounts of friends to "Allowance for Uncollectible Accounts"
		A cash shortage is covered by charging it to "Miscellaneous General Expenses"
		A cash shortage is covered by overfooting (overadding) cash in transit on the bank reconciliation
		Customers who paid their accounts in cash complain that they still receive statements of balances due
		There are two cashiers. At the end of a certain day, there is a sizable cash shortage; each cashier blames the other and it is impossible to fix responsibility